KAMPALA, Uganda — The Uganda Revenue Authority (URA) is expanding its Electronic Fiscal Receipting and Invoicing Solution (EFRIS) to 12 more sectors. This move will compel a wider range of businesses to issue authenticated electronic receipts and invoices starting July 1, 2025.
The directive was issued by Commissioner General John R. Musinguzi as part of a broader effort to close tax loopholes and improve compliance. The new sectors include wholesale and retail of fuel, mining and quarrying, manufacturing, electricity, gas, steam and air conditioning supply, and water supply, sewerage, waste management and remediation.
The list also covers construction, transportation and storage, accommodation and food service activities, information, technology and communication, real estate, professional, scientific and technical activities, and arts, entertainment and recreation.
The URA has warned that any business that fails to comply will face a penal tax of twice the amount of tax due on the transaction.
EFRIS was first rolled out in 2021 to electronically capture all business transactions and transmit the data to the URA in real time.
The tax body has credited the system with improving VAT compliance and boosting revenue collection, though it has faced opposition from some traders who cite high implementation costs and complexity.
In a public notice, Musinguzi stated that the measure will “enhance transparency, promote fair competition, and improve service delivery to compliant taxpayers.” The latest expansion is part of the URA’s effort to improve reporting in key economic sectors that have historically been prone to under-declaration.
The newly included sectors are:
- Wholesale and retail of fuel
- Mining and quarrying
- Manufacturing
- Electricity, gas, steam and air conditioning supply
- Water supply, sewerage, waste management and remediation
- Construction
- Transportation and storage
- Accommodation and food service activities
- Information, technology and communication
- Real estate
- Professional, scientific and technical activities
- Arts, entertainment and recreation
